PART II CHAPTER 10 THE ANALYSIS OF THE BALANCE SHEET AND INCOME STATEMENT.
Dec 06, 2015
PART II CHAPTER 10 THE ANALYSIS OF THE BALANCE SHEET AND INCOME STATEMENT.
1. Kutip Exhibit 10.3 hlm. 299-300. Bandingkan dengan ilustrasi Reformulated Balance Sheet pada hlm. 241.
Reformulated Balance Sheet (hlm. 241)
Perbandingan Exhibit 10.3 dengan Ilustrasi Reformulated Balance Sheet Hlm.241
• Exhibit 10.3 menggambarkan Neraca Konsolidasi GAAP dan reformulated balance sheet untuk Nike, Inc., 2008-2010 dimana reformulated balance sheet memformat ulang laporan GAAP menjadi aktiva bersih operasi (aset operasi dikurangi kewajiban operasi), aset keuangan bersih (aset keuangan dikurangi kewajiban keuangan), dan ekuitas pemegang saham biasa (aset operasional bersih ditambah aset keuangan bersih). Hal ini serupa dengan ilustrasi reformulated balance sheet di hlm. 241.
2. Kerjakan seperti Exhibit 10.3 untuk satu tahun saja dengan menggunakan laporan keuangan pilihan anda.
Terlampir dalam format Microsoft Excel.
3. Kutip Exhibit 10.6 (hlm. 305) dan Exhibit 10.7 (hlm. 306).
Bentuk laporan laba rugi komprehensif dirumuskan :1.item Operasi dipisahkan dari pembiayaan item. 2.Laba usaha dari penjualan dipisahkan dari pendapatan operasional lainnya. 3.Pajak dialokasikan untuk komponen pernyataan, tanpa alokasi untuk item dilaporkan pada setelah basis pajak
EXHIBIT 10.7
4. Kutip Exhibit 10.9 (hlm. 310-311).
EXHIBIT 10.9GAAP Consolidated Statement of Income and Reformulated Income Statements for Nike,Inc.2008-2010The reformulated statement reformats the GAAP statement into operating income (operating revenue minus operating expense), adds dirty-surplus income items, and maks the appropriate tax allocation. Numbers to the right of the reformulated statement refer to points on the reformulation in the text.
Lanjutan..............
5. Kerjakan seperti Exhibit 10.9 untuk satu tahun saja dengan menggunakan laporan keuangan pilihan anda.
Terlampir dalam format Microsoft Excel.
6. Kutip "Key Concepts" pada hlm. 322-333.
Capital lease is a lease of an asset for substantially all of the asset’s useful life and for which a lease asset and a lease obligation are placed on the balance sheet.
Common-size analysis compares financial statement items to financial statement total to standardize for size and to highlight the composition of the financial statement.
Consolidation accounting is the accounting process by which financial statement for one or more related firms are combined into one set of financial statements.
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• Effective tax rate is the average tax rate on income.• Enterprise assets are the net assets used in operating
activities, otherwise called net operating assets (NOA).• Enterprise income is income from the firm’s
operations, otherwise called operating income or net operating profit after tax (NOPAT).
• Financial leverage is the degree to which net operating assets are financed by net financial obligations.
• Marginal tax rate is the rate at which the last dollar of income is taxed.
• Minority interest is the share of shareholders in subsidiaries other than the common shareholders of the parent company. Also called noncontrolling interest.
• Net financial assets (obligation) are net assets used in financing activites. Distinguish from net operating assets.
• Net financial expense is the expense generated by a firm’s nonequity financing activities.
• Net operating assets (NOA) are net assests used in operating a business, otherwise called enterprise assets. Distinguish from net financial assets (obligations).
• Net operating profit after tax (NOPAT) is income from a firm’s business operations, otherwise referred to as enterprise income.
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• Noncontrolling interest is the same as minority interest.• Operating cash is cash used in operations (compared to cash
invested in financial assets).• Operating income is income from a firm’s business of selling
products and services, otherwise called enterprise income or net operating profit after tax (NOPAT).
• Operating lease is a lease which does not entitle the lessee to use the lease asset for substantially all of the assets’s useful life and for which no asset or obligation is recognized on the balance sheet.
• Operating liability leverage is the degree to which investment in net operating assets is made by operating creditors.
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• Residual operating income (ReOI) is operating income in excess of the net operating assets earning at the required return.
• Statutory tax rate is the tax rate applied to corporate income by statute.• Strategic balance sheet is a reformulated balance sheet that gives
insight into how the business is organized.• Tax allocation involves attributing income taxes to the appropriate
component of income that attracts the taxes.• Tax hield is the effect that interest on debt has of reducing corporate
taxes.• Trend analysis expresses financial statement items as an index relative
to a base year.
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PART II CHAPTER 11 THE ANALYSIS OF THE CASH FLOW STATEMENT.
1. Kutip Box 11.1 pada hlm. 344.
2. Kutip ilustrasi pada hlm. 346.
3. Kutip Box 11.2 pada hlm. 347.
4. Kutip "Key Concepts" pada hlm. 356.
financial planning is planning to arrange financing to meet the future cash flow needs of the business. 342
(perencanaan keuangan adalah suatu perencanaan untuk menyusun pembiayaan dalam rangka untuk memenuhi kebutuhan arus kas masa depan perusahaan)
liquidity analysis is the analysis of current and future cash relative to the claims on cash. 342
(yaitu analisis atas laporan keuangan untuk mengetahui kemampuan perusahaan dalam memenuhi kewajiban-kewajiban jangka pendeknya.)
Noncash transaction involves the acquisition of an asset or the incurring of an expense by assuming a liability or by issuing stock, without any cash involved. 350
(Transaksi non-kas melibatkan perolehan aset atau menimbulkan beban yang dengan mengasumsikan kewajiban atau dengan menerbitkan saham, tanpa uang tunai yang terlibat.)